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2011 (3) TMI 743 - GUJARAT HIGH COURTRebate claim - Jurisdiction of tribunal to entertain the appeal - held that:- order of the Commissioner (Appeals) pertains to rebate of duty of excise on goods. - No distinction in the language used in Section 35B of the Central Excise Act as to bestow jurisdiction of the Tribunal in cases where question of recovery of rebate wrongly granted as compared to the question of grant of rebate arises independently. In our view, in any orders of the Commissioner, one relating to rebate of duty of excise on goods would, therefore, be covered under the exemption Clause (b) of the proviso to sub-section (1) of Section 35B of the Central Excise Act. The proviso emphasis in no unclear terms that in such a case, the Tribunal would have no jurisdiction to entertain an appeal against the order of Commissioner (Appeals).
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